https://www.taxtmi.com/caselaws?id=51655 Modvat credit could not be denied merely because dealers' invoices lacked pre-printed serial numbers or because the assessee did not show intimation of serial numbers to the jurisdictional Assistant Commissioner or seek acceptance under Notification No. 64/94-C.E. (N.T.). Where the invoices were issued by registered dealers and the substantive conditions were met, namely duty-paid inputs received in the factory, used in manufacture, and duly declared, the credit remained available. The notification-based requirements were treated as extraneous once entitlement under Rule 57A was otherwise fulfilled. en-us Thu, 05 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51655 Modvat credit could not be denied merely because dealers' invoices lacked pre-printed serial numbers or because the assessee did not show intimation of serial numbers to the jurisdictional Assistant Commissioner or seek acceptance under Notification No. 64/94-C.E. (N.T.). Where the invoices were issued by registered dealers and the substantive conditions were met, namely duty-paid inputs received in the factory, used in manufacture, and duly declared, the credit remained available. The notification-based requirements were treated as extraneous once entitlement under Rule 57A was otherwise fulfilled. Case-Laws Central Excise Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51655